Indiana Statutes
§ 6-6-13-13 — Failure to collect or remit; monetary penalties; criminal liability
Indiana § 6-6-13-13
This text of Indiana § 6-6-13-13 (Failure to collect or remit; monetary penalties; criminal liability) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-6-13-13 (2026).
Text
(a)A person who knowingly fails to collect
or timely remit tax otherwise required to be paid to the department
under section 9 of this chapter is liable for the uncollected tax plus a
penalty equal to one hundred percent (100%) of the uncollected tax.
(b)A person who recklessly, knowingly, or intentionally fails or
refuses to pay over to the state the aviation fuel excise tax at the time
required in this chapter or who fraudulently withholds or appropriates
or otherwise uses the money or any part thereof belonging to the state
commits a Level 6 felony.
(c)A person who negligently disregards any provision of this
chapter is subject to a civil penalty of five hundred dollars ($500) for
each separate occurrence of negligent disregard as determined by the
department.
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Legislative History
As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014,
SEC.10.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-6-13-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-13-13.